2022 (2) TMI 856

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....il Bangur a/w Ms. Ruju R. Thakkar for the Respondents. ORAL JUDGMENT (Per : R.D. DHANUKA, J.) : Rule. 2. Mr. Bangur, learned Counsel appearing for the Respondents waives service. By consent of the parties, this Petition is heard finally. 3. By this Petition filed under Article 226 of the Constitution of India, the Petitioner has impugned ex parte Assessment Order dated 11 June 2021 pas....

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....June 2021. The Petitioner vide letter dated 7 June 2021 sought adjournment of the matter as all the relevant files were at Head Office at Worli, Mumbai and office of the Petitioner was not operational because of extension of Covid-19 situation. Respondent No.2 passed ex parte Order on 11 June 2021. The Petitioner then filed the present Petition under Article 226 of the Constitution of India. 7.....

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....n present on 31 May 2021 at 11.00 a.m. The Petitioner requested for time. On 7 June 2021, the Respondents issued another notice and intimated the Petitioner to remain present on 8 June 2021 and 10 June 2021 at 12.00 noon (wrongly mentioned as 12.00 a.m.). The Petitioner applied for adjournment again on the ground that the notice was short notice). 9. In our view the Respondents ought to have gi....

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....ain present before the Assessment Authority on 3 March 2022 at 11.00 a.m. without fail. The Petitioner to co-operate with the Respondent No.2 in passing a fresh Order in accordance with law expeditiously and shall not seek any unnecessary adjournment; (c) it is made clear that the Respondents are not required to issue a fresh notice to the Petitioner to remain present on the next date of ....